Section 354(1) in Tamil Nadu District Municipalities Act, 1920
(1)No assessment or demand made, and no charge imposed, under the authority of this Act shall be impeached or affected by reason of any clerical error or by reason of any mistake (a) in respect of the name, residence, place of business or occupation of any person or (b) in the description of any property or thing, or (c) in respect of the amount assessed, demanded or charged; provided that the provisions of this Act have been, in substance and effect, complied with. And no proceedings under this Act shall[merely ] [This word was inserted by section 144 of the Tamil Nadu District Municipalities (Amendment) Act , 1930 (Tamil Nadu Act X of 1930)] for defect in form, be quashed or set aside by any Court of Justice.